INSIGHTS

Introduction : The Union Budget 2026 has revisited one of the most debated issues in Indian corporate tax law: what is the appropriate tax treatment for a company's choice to distribute excess cash to shareholders via dividends, buybacks, or reinvestment for capital expansion ? For the second time in less than two years, the government has altered the nature of buyback proceeds, transitioning them away from the dividend structure and reverting to the capital gains system effe

Introduction : Intellectual Property (IP) in technology sectors consists of trademarks, copyrights, and patents. Apart from this, one of the most valuable assets is the screen of the interface- the layout, arrangement of icons, transitions and animations or even the ease of operating the website, matters as much as the technology working in the background. This is significant in today’s world when businesses are giving priority to user experience instead of just focussing on

Introduction : The Income tax Rules,2026 have changed the way employers approach payroll and tax compliance. Payroll is no longer restricted only to calculate the salary; Now, it requires careful verification of employee declaration, timely deduction of tax, accurate record keeping and regular reporting. In this practice, the businesses that maintain their updated payroll system are less likely to face notices, penalties and employee complaints. This Blog will discuss the ope

Introduction : In the modern digital economy, data has become one of the most valuable assets in corporate transactions. As mergers and acquisitions increasingly involve data-driven businesses, due diligence extends beyond financial and technological assessments to include data privacy, regulatory compliance, and governance. Identifying data-related risks early helps protect deal value, minimize legal exposure, and ensure a smooth post-acquisition integration. Corporate merge

Introduction : The deal was easy, but no one signed anything. The users clicked through, Google searched it, and publishers wrote it. Traffic went to sources; advertising money went to the eyeballs; and Google’s incredible market force was built on the premise that it was a map of the web, not a place to go. This flawed, disputed, but internally consistent agreement prevailed for about 20 years. Now, AI Overviews has come into the picture, and that deal is starting to fall ap

Introduction : A fundamental principle of corporate governance is that those who hold power within a company should be held accountable for their actions. This principle is well-known. According to the Companies Act, 2013, directors are subject to fiduciary duties, statutory obligations, and personal liability, while the Board of Directors is responsible for managing a company's affairs. It is not always the case that board members are solely responsible for making significan

Introduction : International intellectual property (IP) strategy has long been shaped by an important cognitive bias: the "default territory list" problem. The instinctive response of a company ready to take a new product from R&D to a global patent portfolio is to send the patents through a predetermined list of jurisdictions usually limited to the USA, the main European countries, and the major Asian manufacturing centres. This playbook simply focuses on filing patents as a

Introduction : India’s tax and corporate law landscape has seen significant change in the past eighteen months. The Income-tax Act, 2025 was passed by the Parliament in August 2025 and came into force on 1 April 2026, replacing the Income-tax Act, 1961 after more than six decades. At the same time, the fast-track merger route was expanded by the Ministry of Corporate Affairs, and India’s four new labour codes came into force. None of these changes occurred in a vacuum, and fo

Introduction : Traditionally, trademarks have included words, logos, symbols, labels, and other visible signs that identify the source of goods and services. However, modern branding increasingly focuses on sensory experiences instead of just visual cues. Today, businesses aim to establish brand recognition through sounds, shapes, colors, scents, movements, textures, and even holograms. This shift has led to the development of non-traditional trademarks. Non-traditional tra

Introduction : Every registered trademark faces the prospect of collision with common parlance. The skin care product acquires reputation with the help of a phrase, which customers utilize to describe the intended effect of this kind of cosmetics; the website that helps in finding tickets to events registers the word “journey”; the accessory producer wants to notify the client that the valve is suitable for the leading pressure cooker brand. The Section 30 of the Trade Marks

Introduction : A name is arguably the most intimate possession of an individual, yet the law increasingly views it as a mere commodity - a brand, a licensable domain, a source of tortious dispute. Indian courts have grappled with the question of when a celebrity name ceases to be a personal appellation and becomes a commercial asset subject to trademark-style protection. The implications of this distinction touch all manner of speech and commerce, from memes to merchandise an

Introduction : The digital revolution has fundamentally changed the geography of commerce, and by extension, the geography of litigation. In an era where a small enterprise in Coimbatore can list products on a global marketplace accessible to a consumer in Delhi, the question of “where” a trademark is infringed has become a complex jurisdictional puzzle. For many years, plaintiffs have attempted to assert the jurisdiction of the Hon’ble Delhi High Court, widely regarded as a